Effects of the Adoption of IFRS on the Credit Market: Evidence from Brazil

The International Journal of Accounting - Tập 53 - Trang 77-101 - 2018
Vinícius Simmer de Lima1, Gerlando Augusto Sampaio Franco de Lima2, Giorgio Gotti3
1University of Sao Paulo, Av. Prof. Luciano Gualberto, 908, Cidade Universitária, FEA, São Paulo - SP 05508-010, Brazil
2University of Illinois at Urbana-Champaign, 86 Wohlers Hall, 1206 South Sixth Street, Champaign, IL, 61820, United States
3University of Texas at El Paso, 500 West University Avenue, El Paso, TX 79968, United States

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